PENGARUH AKUNTABILITAS DAN BUDAYA ORGANISASI BERAKHLAK TERHADAP KINERJA PEMERINTAH DAERAH MELALUI MEDIASI KUALITAS PELAPORAN KEUANGAN

MAHDI, HENDRICH and Taufiq, Marwa and Luk Luk, Fuadah (2025) PENGARUH AKUNTABILITAS DAN BUDAYA ORGANISASI BERAKHLAK TERHADAP KINERJA PEMERINTAH DAERAH MELALUI MEDIASI KUALITAS PELAPORAN KEUANGAN. Doctoral thesis, Sriwijaya University.

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Abstract

Accountability and Organizational Culture can affect the good or bad performance of the Regional Government. Through the mediation of the quality of financial reporting, both variables are thought to have a significant effect on the performance of the regional government. This study attempts to analyze the effect of Accountability and Organizational Culture called "BerAKHLAK" on Regional Government Performance through the mediation of Regional Financial Reporting in South Sumatra Province, Indonesia. The results of the study found that the Accountability variable has a direct, positive, and significant effect on Local Government Performance. The “BerAKHLAK” Organizational Culture variable also has a direct, positive, and significant effect on Local Government Performance. The Financial Reporting Quality variable is able to mediate the influence of the “BerAKHLAK” Organizational Culture on Local Government Performance but is unable to mediate the influence of Accountability on Local Government Performance. Additionally, the Financial Reporting Quality variable has a direct, positive, and significant effect.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Accountability, Organizational Culture BerAKHLAK, Local Government Performance, The Mediation Of Financial Reporting Quality.
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Mahdi Hendrich
Date Deposited:	22 Jan 2025 04:08
Last Modified:	22 Jan 2025 04:08
URI:	http://repository.unsri.ac.id/id/eprint/166256

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